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2002 (10) TMI 354 - AT - CustomsExtract: .......he same plea of bulk purchase on substantially reduced price. Both these rulings have been rendered in light of Apex Court rsquo s judgments noted above. Respectfully following the ratio of all the judgments cited, we find merit in the appellant rsquo s contention and allow the appeal, with consequential relief, by setting aside the impugned order.
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